Art. 67 LTVA — Swiss VAT Fiscal Representation
VAT registration, fiscal representation and returns filed with the FTA for foreign companies active in Switzerland. vatflow acts as your Swiss VAT fiscal representative under Art. 67 LTVA.
Under Article 67 of the Swiss VAT Act (LTVA), every foreign company liable for Swiss VAT must designate a fiscal representative domiciled in Switzerland. This representative is the mandatory administrative contact with the Federal Tax Administration (FTA). Registration cannot proceed without one.
The obligation applies when your worldwide turnover exceeds CHF 100,000 — not only your Swiss revenue. This threshold is calculated globally. A company generating most of its revenue abroad is still required to register if it makes any taxable supply on Swiss territory: goods delivered here, digital services consumed here, construction work carried out here.
Non-compliance results in retroactive VAT assessments, penalties, and interest on late payment. Companies without a valid registration cannot issue Swiss VAT-compliant invoices. The FTA has been systematically pursuing non-resident businesses since the 2018 reform.
01
Complete dossier preparation, submission, and follow-up through to issuance of your Swiss VAT number. Every document, every FTA correspondence — managed.
02
Swiss-domiciled representative formally appointed under Art. 67 LTVA. Official FTA liaison. All administrative correspondence received and forwarded on your behalf.
03
Quarterly returns prepared from your general ledger or invoice exports, classified at the applicable rate, reconciled, and submitted via FTA ePortal. Traceable via your client reference code.
04
Coordination of a bank guarantee only if the FTA requires one in your case — it is not a registration prerequisite. Ongoing compliance monitoring, deadline management, and support in the event of an FTA enquiry or audit.
Documents required for Swiss VAT registration
Two fixed-price items: registration (one-time) and fiscal domiciliation (annual). VAT return fees are based on the number of documents processed and communicated within 24 hours after onboarding.
One-time — registration
Per year — fiscal domiciliation
One document = one supporting record. An import invoice covering 50 items is one document; so is a periodic sales summary.
CHF 75 per block of 25 started.
A season spanning two calendar quarters produces two filings. A filing with no transactions is charged CHF 120.
Communicated within 24 hours after onboarding.
Any foreign company making taxable supplies in Switzerland may be subject to the Swiss VAT registration obligation and the requirement to appoint a fiscal representative. The following sectors are most commonly affected.
Marketplace platforms, distance selling and dropshipping into Switzerland. The obligation applies once worldwide turnover exceeds CHF 100,000, regardless of the volume sold in Switzerland.
Building sites, property works and on-site services trigger Swiss VAT liability from the first taxable supply. Fiscal representation is required before any invoicing.
SaaS, digital content and B2C electronic services supplied to Swiss clients. Swiss VAT registration is mandatory beyond the worldwide threshold.
Goods delivered from abroad into Switzerland, local storage and resale operations. Swiss VAT fiscal representation is the single point of contact with the FTA.
Occasional or recurring services rendered by foreign companies without a permanent establishment. Art. 67 LTVA requires the appointment of a Swiss-domiciled fiscal representative.
Any foreign company whose worldwide turnover exceeds CHF 100,000 and that makes taxable supplies on Swiss territory must register. Taxable supplies include goods delivered in Switzerland, digital services consumed by Swiss recipients, and construction or installation work performed in Switzerland. The threshold is global — a company with no Swiss entity can still be obligated.
Under Art. 67 LTVA, the fiscal representative is the official administrative contact with the FTA. They receive correspondence, countersign filings, and ensure procedural compliance. The client company remains solely liable for the VAT owed to the FTA. The representative's role is administrative — not a financial guarantee.
Once the complete dossier is submitted to the FTA, a VAT number is typically issued in 4 to 8 weeks. We monitor the application and notify you as soon as the number is issued.
As a general rule, no. For foreign companies, the FTA currently waives the requirement to provide security at the time of registration. It nevertheless reserves the right to request security at a later stage if procedural obligations (filing of VAT returns, payments) are not met on time. Legal basis: art. 94 para. 2 LTVA (RS 641.20).
There is no client portal. At onboarding you receive a personal reference code. Each period, you email your general ledger export or invoice list quoting that code. We confirm receipt, prepare the return, and send you the payment summary. The process runs entirely by email — traceable and auditable.
Yes, at any time and without notice. The domiciliation fee remains due for the current year, and work already carried out on a filing remains chargeable.
French and English for day-to-day work and documents. Filings are submitted to the FTA in the appropriate Swiss official language.
Three things, so there is no misunderstanding. Customs: neither import procedures nor freight-forwarder recommendations — our clients arrange their own. General accounting: vatflow handles your VAT, not your books. Tax advice beyond VAT compliance: structuring, transfer pricing, profit tax.
Your B2C sales are counted from the platform's periodic summary, not order by order: twenty sales arrive in a single summary and count as one document. What counts is the number of documents processed, not the volume of operations behind them.
A company with seasonal or irregular activity remains liable: it must file a return for every period, even with no transactions. A return with no activity is charged CHF 120. A season spanning two calendar quarters produces two active returns.
Detailed answers to the most common questions on Swiss VAT, registration and fiscal representation.
A 4-question diagnostic for foreign companies: the CHF 100,000 worldwide threshold, taxable supplies, consequences.
→ Read the guideDocuments required, the FTA procedure step by step, 4 to 8 week timelines, format of the Swiss VAT number.
→ Read the guideArt. 67 LTVA: why it is mandatory, the exact role, who can act as one, how to appoint them.
→ Read the guideThe current FTA position (art. 94 para. 2 LTVA): general waiver of security for foreign companies.
→ Read the guideThe 2025 "deemed supplier" rule, distance selling, threshold and obligations of the foreign seller.
→ Read the guideWhen VAT applies to work carried out in Switzerland, acquisition tax, permanent establishment threshold.
→ Read the guide